Računovodja.com : trgovina | pridružite se! | članki | pomoč | forum  Preklopi na starejšo različico
PrijavaUstvarite nov uporabniški račun

Na prvo stran e-seminarja Tiskanje e-seminarja Dodaj vsebino na seznam priljubljenih vsebin Večje črke Manjše črke

Gradivo ni več aktualno

Razširi 

IV. Pripadajoča pojasnila MF in DURS k 29. členu Pravilnika o izvajanju Zakona o davku na dodano vrednost

1. Izvajanje 29. člena Pravilnika o izvajanju Zakona o davku na dodano vrednost, Pojasnilo MF z dne 22.1.2007,

povezava: http://www.racunovodja.com

2. Izvajanje 29. člena Zakona o davku na dodano vrednost, Pojasnilo DURS, št. 4230-68/2007, 6. 2. 2007,

povezava: http://www.racunovodja.com

3. Obravnava emisijskih kuponov in trgovanje z njimi z vidika DDV, Pojasnilo DURS, št. 4230-124/2007, 16. 4. 2007,

povezava: http://www.racunovodja.com

4. Kraj obdavčitve storitev odkupa terjatev in faktoringa, Pojasnilo DURS, št. 4230-62/2007, 15. 2. 2007,

povezava: http://www.racunovodja.com

5. Storitve tolmačenja tujcev v Sloveniji, Pojasnilo DURS, št. 42105-158/2007, 27. 7. 2007,

povezava: http://www.racunovodja.com

6. Namestitev blaga kot storitev oglaševanja in obdavčitev z DDV, Pojasnilo DURS, št. 4230-124/2007, 20. 9. 2007 ,

povezava: http://www.racunovodja.com

7. Pravilo dejanske rabe in uživanja iz 29. člena Pravilnika o izvajanju Zakona o davku na dodano vrednost, Pojasnilo DURS, št. 4230-253/2007-2, 16. 11. 2007,

povezava: http://www.racunovodja.com

 

Smiselno, ob upoštevanju zakonskih sprememb, lahko upoštevamo pojasnila davčnega organa in sodno prakso k 17. členu prejšnjega Zakona o DDV (17. člen ZDDV).

Sodna praksa k 9. členu Šeste direktive (9. člen-Opravljanje storitev), npr.:[1]

9                          Case C-167/95 (Linthorst)[2]

                            Case C-41/04 (Levob)[3]

9(1)                      Case 168/84 (Bergholz)[4]

                            Case C-30/89(Commission/France)[5]

eur-lex.europa.eu

                            Case C-68/92 (Commission/France)

                            Case C-69/92 (Commission/Luxembourg)

                            Case C-73/92 (Commission/Spain)

                            Case C-190/95 (ARO Lease)

                            Case C-231/94 (Faaborg-Gelting Linien)

                            Case C-390/96 (Lease Plan)

                            Case C-429/97 (Commission/France)

                            Case C-210/04 (FCE Bank)

9(2)(a)                 Case C-111/05 (Aktiebolaget NN) [6]

eur-lex.europa.eu

                            Case C-114/05 (Gillan Beach) [7]

eur-lex.europa.eu

                            Case C-166/05 (Heger Rudi) [8]

eur-lex.europa.eu

9(2)(b)                 Case 283/84 (Trans Tirreno) [9]

eur-lex.europa.eu

                            Case C-30/89 (Commission/France)

eur-lex.europa.eu

                            Case C-331/94 (Commission/Greece)[10]

eur-lex.europa.eu

                            Case C-116/96 (Reisebüro Binder)

9(2)(c)                 Case C-327/94 (Jürgen Dudda)

                            Case C-429/97 (Commission/France)

                            Case C-114/05 (Gillan Beach)

                            Case C-452/03 (RAL) [11]

9(2)(d)                 Case 51/88 (Hamann)

9(2)(e)                 Case C-68/92 (Commission/France)[12]

eur-lex.europa.eu

                            Case C-69/92 (Commission/Luxembourg)[13]

eur-lex.europa.eu

                            Case C-73/92 (Commission/Spain)[14]

eur-lex.europa.eu

                            Case C-108/00 (SPI) [15]

eur-lex.europa.eu

                            Case C-438/01 (Design concept) [16]

curia.europa.eu

                            Case C-08/03 (BBL)[17]

eur-lex.europa.eu


[1] Opomba: Vsebina iz 1. odstavka 29. člena ZDDV-1 je povzeta 1. točke 56. člena Direktive Sveta 2006/112/ES (2 (e) odstavek 9. člena Šeste direktive). Vsebina 4. odstavka ZDDV-1 je povzeta iz 58. člena Direktive Sveta 2006/112/ES (3. odstavek 9. člena Šeste direktive).

[2] THE COURT (Sixth Chamber), in answer to the question referred to it by the Gerechtshof te 's-Hertogenbosch by order of 18 May 1995, hereby rules: Article 9 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment must be interpreted as meaning that the place where the services principally and habitually carried out by a veterinary surgeon should be deemed to be supplied is the place where the supplier has established his business or has a fixed establishment from which the services are supplied or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides.

[3] V zadevi C-41/04, katere predmet je predlog za sprejem predhodne odločbe na podlagi člena 234 ES, naslovljen na Sodišče s sklepom Hoge Raad der Nederlanden (Nizozemska) je Sodišče (prvi senat) razglasilo sodbo, katere izrek se glasi: 1. Člen 2(1) Šeste direktive Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih — Skupni sistem davka na dodano vrednost: enotna osnova za odmero je treba razlagati tako, da kadar sta dva elementa ali dve dejanji, ali je več teh, ki ju davčni zavezanec opravi za potrošnika, ki je povprečni potrošnik, tako tesno povezani, da z gospodarskega vidika dejansko sestavljata celoto, katere razdelitev bi bila umetna, vsi ti elementi ali ta dejanja pa za potrebe uporabe davka na dodano vrednost pomenijo enotno transakcijo. 2. To velja pri transakciji, s katero davčni zavezanec potrošniku dobavi prej razvito in trženo osnovno programsko opremo, ki je zapisana na nosilcu, in za naknadno prilagoditev te programske opreme za posebne potrebe tega kupca, čeprav v zameno za plačilo samostojnih cen. 3. Člen 6(1) Šeste direktive 77/388 je treba razlagati tako, da je treba tako enotno transakcijo opredeliti kot opravljanje storitev, če se izkaže, da zadevna prilagoditev ni niti nepomembna niti pomožna, temveč je, nasprotno, prevladujoča; kar zlasti velja, kadar ima ta prilagoditev ob upoštevanju dejavnikov, kot so njen obseg, strošek in trajanje, odločilen pomen za to, da kupcu omogoči uporabo programske opreme po meri. 4. Člen 9(2)(e), tretja alinea, Šeste direktive 77/388 je treba razlagati tako, da se uporablja za opravljanje enotne storitve, kot je ta, na katero se nanaša točka 3 tega izreka, ki je opravljena za davčnega zavezanca s sedežem v Skupnosti, vendar ne v isti državi, vkateri ima sedež izvajalec.

[4] ON THOSE GROUNDS , THE COURT ( SECOND CHAMBER ), IN ANSWER TO THE QUESTIONS REFERRED TO IT BY THE FINANZGERICHT HAMBURG BY ORDER OF 30 APRIL 1984 , HEREBY RULES : (1) ARTICLE 9 (1) OF THE SIXTH COUNCIL DIRECTIVE, OF 17 MAY 1977, ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - COMMON SYSTEM OF VALUE-ADDED TAX: UNIFORM BASIS OF ASSESSMENT MUST BE INTERPRETED AS MEANING THAT AN INSTALLATION FOR CARRYING ON A COMMERCIAL ACTIVITY , SUCH AS THE OPERATION OF GAMING MACHINES, ON BOARD A SHIP SAILING ON THE HIGH SEAS OUTSIDE THE NATIONAL TERRITORY MAY BE REGARDED AS A FIXED ESTABLISHMENT WITHIN THE MEANING OF THAT PROVISION ONLY IF THE ESTABLISHMENT ENTAILS THE PERMANENT PRESENCE OF BOTH THE HUMAN AND TECHNICAL RESOURCES NECESSARY FOR THE PROVISION OF THOSE SERVICES AND IT IS NOT APPROPRIATE TO DEEM THOSE SERVICES TO HAVE BEEN PROVIDED AT THE PLACE WHERE THE SUPPLIER HAS ESTABLISHED HIS BUSINESS . (2)ARTICLE 15 ( 8 ) OF THE SIXTH DIRECTIVE MUST BE INTERPRETED AS MEANING THAT THE EXEMPTION FOR WHICH IT PROVIDES DOES NOT APPLY TO THE OPERATION OF GAMING MACHINES INSTALLED ON BOARD THE SEA-GOING VESSELS REFERRED TO IN THAT ARTICLE .

[5] … On those grounds, THE COURT OF FIRST INSTANCE ( Third Chamber ) hereby : ( 1 ) Dismisses the application; ( 2 ) Orders the parties to bear their own costs . Delivered in open court in Luxembourg on 14 February 1990 .

[6] … Iz teh razlogov je Sodišče (tretji senat) razsodilo: 1) Dobavo in položitev kabla iz optičnih vlaken, ki povezuje dve državi članici in ki je delno zunaj ozemlja Skupnosti, je treba šteti za dobavo blaga v smislu člena 5(1) Šeste direktive Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih – Skupni sistem davka na dodano vrednost: enotna osnova za odmero, kot je bila spremenjena z Direktivo Sveta 2002/93/ES z dne 3. decembra 2002, če se zdi, da bo po preizkusu delovanja, ki ga je izvedel dobavitelj, kabel prenesen na stranko, ki bo lahko z njim razpolagala kot lastnik, da je cena samega kabla očitno večji del celotnih stroškov navedene transakcije in da so storitve dobavitelja omejene na položitev kabla, ne da bi spremenile njegovo naravo ali ga prilagodile posebnim potrebam stranke. 2) Člen 8(1)(a) Šeste direktive 77/388 je treba razlagati tako, da je za obdavčitev dobave in položitve kabla iz optičnih vlaken, ki povezuje dve državi članici in je delno zunaj ozemlja Skupnosti, pristojna vsaka država članica sorazmerno z dolžino kabla, ki se nahaja na njenem ozemlju, tako glede obdavčitve cene samega kabla in drugega materiala kot glede stroškov storitev, povezanih z njegovo položitvijo. 3) Člen 8(1)(a) Šeste direktive 77/388 skupaj z členoma 2, točka 1, in 3 te direktive je treba razlagati tako, da se za dobavo in položitev kabla iz optičnih vlaken, ki povezuje dve državi članici, v delu, v katerem se transakcija izvede v izključni ekonomski coni, v epikontinentalnem pasu in na odprtem morju, ne obračuna davka na dodano vrednost.

[7] … Iz teh razlogov je Sodišče (šesti senat) razsodilo: 1) Člen 9(2)(c), prva alinea, Šeste direktive Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih − Skupni sistem davka na dodano vrednost: enotna osnova za odmero je treba razlagati tako, da celovita storitev, ki jo dobavi organizator razstavljavcem na sejmu ali salonu, sodi v kategorijo storitev, določenih s to določbo.

[8] Priznanje pravice do ribarjenja v obliki odplačnega prenosa ribolovnih dovoljenj pomeni opravljanje storitev v zvezi z nepremičninami v smislu člena 9(2)(a) Šeste direktive Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih – Skupni sistem davka na dodano vrednost: enotna osnova za odmero.

[9] …ON THOSE GROUNDS ,THE COURT ( THIRD CHAMBER ), IN ANSWER TO THE QUESTION REFERRED TO IT BY THE BAYERISCHES OBERSTES LANDESGERICHT , BY ORDER OF 30 AUGUST 1984 , HEREBY RULES : THE FIRST SENTENCE OF THE FIRST SUBPARAGRAPH OF ARICLE 36 ( 1 ) OF REGULATION ( EEC ) NO 337/79 MUST BE INTERPRETED AS MEANING THAT AN INCREASE IN NATURAL ALCOHOLIC STRENGTH BY VOLUME AT THE TIME WHEN GRAPE MUST IN FERMENTATION IS BEING PROCESSED MAY NOT BE AUTHORIZED IF THE MUST IS NOT INTENDED TO BE TURNED INTO WINE SUITABLE FOR YIELDING TABLE WINE OR INTO TABLE WINE BUT IS INTENDED FOR SALE TO THE FINAL CONSUMER AS ' FEDERWEISSER ' ( NEW WINE STILL IN FERMENTATION ).

[10] …On those grounds, THE COURT OF FIRST INSTANCE (Third Chamber) hereby: 1. Annuls the Commission's decision of 3 August 1994 not to pay the balance of financial assistance granted to the applicant in connection with a project to create a databank on ecological tourism in Europe; 2. Orders the Commission to bear its own costs and to pay all the costs incurred by the applicant before the Court of First Instance and the Court of Justice.

[11] Razsodba: Opravljanje storitev, ki obsega omogočanje javnosti, da za plačilo uporablja igralne avtomate, nameščene v igralnih salonih s sedežem na ozemlju države članice, je treba šteti za eno izmed dejavnosti s področja zabavnih prireditev ali podobnih dejavnosti v smislu člena 9(2)(c), prva alinea, Šeste direktive Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih - Skupni sistem davka na dodano vrednost: enotna osnova za odmero, tako da je kraj opravljanja teh storitev kraj, kjer so te dejansko opravljene.

[12] …On those grounds, THE COURT hereby: 1. Declares that, by excluding, by means of an administrative practice, from the definition of "advertising service" within the meaning of Article 9(2)(e) of Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes ° Common system of value added tax: uniform basis of assessment, (a) the sale by an advertising agency to its customer of articles intended to be handed out to consumers, (b) services provided by an advertising agency in connection with various events such as recreational functions ..., and (c) the production of advertising aids, even where all those activities either involve conveying an advertising message or are inextricably linked to the conveying of such a message, the French Republic has failed to fulfil its obligations under the Sixth Directive; 2. Orders the French Republic to pay the costs.

[13] …On those grounds, THE COURT hereby: 1. Declares that, by excluding the sale of movable tangible property in the context of an advertising campaign and services provided in connection with a variety of public-relations events, such as press conferences, seminars, cocktail parties and recreational functions, from the concept of "advertising services" under Article 9(2)(e) of Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes ° Common system of value added tax: uniform basis of assessment, even where those transactions either involve conveying an advertising message or are inextricably linked to the conveying of such a message, the Grand Duchy of Luxembourg has failed to fulfil its obligations under that directive and under the EEC Treaty; 2. Orders the Grand Duchy of Luxembourg to pay the costs.

[14] On those grounds, THE COURT hereby: 1. Declares that, by instituting and maintaining in force a system of VAT applicable to advertising services which excludes promotional activities from that concept, even where those activities involve conveying a message intended to inform consumers of the existence and qualities of the product or service that is the subject-matter of those activities, with a view to increasing sales of that product or service, the Kingdom of Spain has failed to fulfil its obligations under Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes ° Common system of value added tax: uniform basis of assessment, in particular Article 9(2)(e), and under the EEC Treaty; 2. Orders the Kingdom of Spain to pay the costs.

[15] On those grounds,THE COURT (Fifth Chamber), in answer to the question referred to it by the Conseil d'État by decision of 9 February 2000, hereby rules: The second indent of Article 9(2)(e) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes Common system of value added tax: uniform basis of assessment must be interpreted as applying not only to advertising services supplied directly and invoiced by the supplier to a taxable advertiser but also to services supplied indirectly to the advertiser and invoiced to a third party who in turn invoices them to the advertiser.

[16] On those grounds, THE COURT (Fifth Chamber), in answer to the question referred to it by the Bundesgerichtshof by order of 26 September 2001, hereby rules: Article 5(2) of the Convention of 27 September 1968 on jurisdiction and the enforcement of judgments in civil and commercial matters, as amended by the Convention of 9 October 1978 on the accession of the Kingdom of Denmark, Ireland and the United Kingdom of Great Britain and Northern Ireland, by the Convention of 25 October 1982 on the accession of the Hellenic Republic and by the Convention of 26 May 1989 on the accession of the Kingdom of Spain and the Portuguese Republic must be interpreted as meaning that it cannot be relied on by a public body which seeks, in an action for recovery, reimbursement of sums paid under public law by way of an education grant to a maintenance creditor, to whose rights it is subrogated against the maintenance debtor.

[17] …THE COURT OF FIRST INSTANCE (Second Chamber) hereby: 1. Dismisses the action; 2. Orders the applicant to pay the costs.